https://www.taxtmi.com/circulars?id=5782 Conversion of duty paid anhydrous ammonia into aqueous ammonia is not manufacture under Section 2(f) of the Central Excise Act, 1944. The process is a simple, reversible dissolution done for transportation; both forms fall within the same tariff description, and no chapter or section note treats the conversion as manufacture. Therefore, no further excise is payable where the anhydrous ammonia is duty paid, and pending disputes should be settled in line with these guidelines. en-us Thu, 01 Aug 1996 00:00:00 +0530 Sat, 14 Mar 2009 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5782 Conversion of duty paid anhydrous ammonia into aqueous ammonia is not manufacture under Section 2(f) of the Central Excise Act, 1944. The process is a simple, reversible dissolution done for transportation; both forms fall within the same tariff description, and no chapter or section note treats the conversion as manufacture. Therefore, no further excise is payable where the anhydrous ammonia is duty paid, and pending disputes should be settled in line with these guidelines. Circulars Central Excise Thu, 01 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5782